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2014 (11) TMI 566 - AT - CustomsConfiscation of goods - Redemption fine - Misdeclaration of goods - Held that:- Record reveals that in the guise of Basmati rice, attempt was made to export non Basmati rice adopting questionable modus operandi. Actually 6 containers were attempted to be cleared. Containers were stuffed in such way that front row contained Basmati rice and second row contained non-Basmati rice. First row was used to camouflage the inferior goods rows. Samples were tested which proved intention of appellants to deceive revenge. Misdeclaration came to record. Test Results indicated that consignments were non basmati rice export of which is prohibited by DGFT Notification No. 55/(RE-2008)/2004-2009 as amended. Test results showed exported goods were non-basmati rice. That demolishes the defense plea of mixing of consignments and non basmati rice were wrongly loaded in the containers. Test reports confirmed that representative samples did not conform to the requirement of average length & length/breadth ratio as prescribed by the DGFT Notification and were contrary to the specifications of rice declared by the appellants failing to meet the specifications of Basmati rice as per the Agmark specification. Findings of the Commissioner relating to confiscation of the goods and imposition of redemption fine of ₹ 15 lakhs. In the facts and circumstance is justified when questionable modus operandi remained un-explained. Intentional misdeclaration does not deserve leniency. Therefore redemption fine imposed in adjudication remains untouched. Conduct of appellants show that they were consciously involved in the export of non basmati rice following dubious method to defraud the Revenue. Therefore imposition of penalty on the exporter does not call for interference for which entire penalty is confirmed. - Decided against assessee.
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